haku: @author Shibano, T. / yhteensä: 4
viite: 4 / 4
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| Tekijä: | Shibano, T. |
| Otsikko: | Assessing audit risk from errors and irregularities |
| Lehti: | Journal of Accounting Research
1990 : SUPPL, VOL. 28, p.110-140 |
| Asiasana: | AUDITING AUDITORS |
| Kieli: | eng |
| Tiivistelmä: | The paper focuses on the evaluation of auditing risk, defined as the probability of failing to detect a material misstatement, when the auditor and auditee interact strategically and the audit technology is imperfect. The author derives separate assessments for unstrategic risk and strategic audit risk. For both types of risk assessment, the three components are expressed as functions of the incentives, beliefs and the underlying probability distribution. |
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